Over-Refrigerator Storage Cabinet from Japan
Wooden cabinet dimensioned for permanent installation above refrigerators, with reinforced top for appliance bridging. Classified under HTS 9403.40.90.60 for kitchen-specific permanence.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
9903.76.040%Articles as provided for in subdivision (g) of U.S. note 37 of this subchapter
Import Tips
• Provide appliance compatibility charts in commercial invoice
• Test for load-bearing per building codes during design
• Label venting requirements if microwave-ready